Q. 509 A PARTY SURRENDER GST NUMBER IN JULY 2022 AND ORDER WAS ALSO PASSED BY DEPARTMENT NOW PARTY WANTS TO REACTIVATE SAME GST WHAT IS THE PROCEDURE ?

Ans. You can apply in FORM GST REG-21 within a period of thirty days from the date of the service of the order of cancellation of registration [or within such time period as extended by the Additional Commissioner or the Joint Commissioner or the Commissioner, at the common portal. Further, no application for revocation shall be filed, if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished.

Q. 508 How can we restore cancelled GST Number ?

Ans. As per section 30 read with rule 23 of the CGST Act, in case the registration has been cancelled by the department there is a provision for revocation of the cancellation under GST. Any person aggrieved by such cancellation order passed by the Proper Officer may apply for revocation of cancellation of registration certificate.

Q. 507 A taxpayer has willfully short paid the GST by means of mis-classification of tax rate @5% instead of 18%. GST officials have identified the issue and intimated the taxpayer to pay the differential amount of 13% GST. Subsequently the taxpayer issued debit note against his recipient for the short fall of 13% GST and paid the amount in GSTR-3B later. Now the question is in order to give notice to the taxpayer for recovery of interest and penalty applicable, under section 74 of CGST Act; payment made by the taxpayer in GSTR-3B by means of debit note can be appropriated against the short payment or is it mandatory to pay the amount in DRC-03 only.

Ans. In the above case, it seems short payment has already been made via GSTR-3B return, you are required to submit and justify the details to the GST officials.